CLASS II.-continued.

VOTE 40-VALUATION AND BOUNDARY SURVEY, IRELAND-continued.

EXPLANATION of the Causes of Variation between Expenditure and Grant.

A.-Salaries.-The saving on this Sub-Head is chiefly due to the transfer of Officers temporarily to Belfast Re-valuation work (Sub-Head G.) and to savings in the Allowance for Temporary Draughtsmen in connection. with the work under the Irish Land Purchase Act, 1903.

B.-Travelling and Subsistence Allowances.-The excess on this Sub-Head is chiefly due to increased Boundary Survey work in order to keep pace with the requirements of the Ordnance Survey Department. C.-Labour.-There is a saving on this Sub-Head, the Expenditure on which is of a fluctuating character, as it depends on the number and class of cases sent in each year in July for revision.

D.-Legal Expenses.-The Expenditure on this Sub-Head is practically beyond the control of this Department, depending upon the number and gravity of appeals lodged against the Valuations.

E-Incidental Expenses.-Practically the whole amount of the Estimate was expended.

F.-Valuation Lists.-In the Estimates for 1905-1906 a sum of 400l. was included under this Sub-Head for special work thrown on this Department by Section 56 (1) of the Irish Land Act, 1903. It was found impossible to complete this work in 1905-1906, and in consequence there is an apparent saving of about 120.; but an equivalent allowance has been made in the Estimates for 1906-1907 in order to complete the work.

G.-Belfast Re-valuation.-There is a small saving on this Sub-Head. This service has now been completed. H.-Dublin Re-valuation.-This service was not commenced until 1906-7.

1.-Appropriations in Aid.

Repayments by Counties, &c.-The deficiency of 877. 10s. represents a payment by County Wicklow in March, 1905, which was not due till April, 1905. This caused a surplus in 1904-5 and a corresponding deficiency in 1905-6.

Receipts from Fees.-The receipts from this source fluctuate so much that it is impossible to make an Estimate with any degree of accuracy.

Repayments by Belfast Corporation. These payments were deferred with the consent of the
Treasury, but application has since been made for the repayment of the balance due.
Receipts from Belfast Water Commissioners.-A sum of 1521. 9s. 9d. was received from the Belfast
Water Commissioners for supplying a copy of the Belfast Re-valuation Lists. Part of this
work was done in 1901 by the Belfast Re-valuation Staff, and the cost (1207. 28. 9d.) charged
to Sub-Head G. This sum is therefore credited to Appropriations in Aid, but ear-marked as a
credit to the Belfast Re-valuation Service; and the balance (321. 7s.), which represents work
done in 1905-6 by the ordinary Office Staff in Dublin in bringing the Lists up to date, has
been credited to Sub-Head A. (Salaries) 1905-6.

EXTRA REMUNERATION.

A.-Copying Valuation Lists (Sub-Head F.)

B-Paid out of the Irish Land Commission Vote to Officers of this Department
for furnishing "Standard Year" certificates of valuation, extracts from
Valuation Lists, and marking boundaries, etc.

C.-Paid out of the Inland Revenue Vote to Officers of this Department for
making extracts from Valuation Lists of particulars of new valuations and
increases in existing valuations in Ireland for the purpose of assessments
to Income Tax (Treasury Letter 9047/05, dated 6th June 1905)
D.-Gratuities (Treasury Letters 19227/05, dated 10th November 1905, and
3660/06, dated 30th March 1906)

E. Personal Assistance to the Commissioner of Valuation

CLASS II. continued.

VOTE 40.-VALUATION AND BOUNDARY SURVEY, IRELAND-continued.

Officers who have received 251. and upwards as Extra Remuneration during the Year 1905-6.

The Surplus of 1,8717. 10s. 5d., shown on the Account of the Vote "Valuation and Boundary Survey, Ireland," for the year ended 31 March 1905, has been surrendered.

I certify that this Account has been examined under my directions, and is correct.

Examined,

W. M. Martin.

VOTE 40.

John A. Kempe, Comptroller and Auditor General.

REPORT OF THE COMPTROLLER AND AUDITOR GENERAL.

1. Expenditure in excess of the Estimate has taken place under Sub-Head B.

Excess.

2. The delay in the repayment by the Corporation of Belfast of the balance due Appropria in respect of the cost of Re-valuation was noticed by the Committee of Public tions in Accounts, 1906, [Questions 4106 and 4107]. No receipts in connection with this Aid. Service have been recorded in the Cash Accounts for the year 1906-7, so far as they have been rendered to my Department.

3. The Amount to be Surrendered is, as shown by the Account, 746l. 18s. 10d.

Surplus.

John A. Kempe,

Comptroller and Auditor General.

PP 2